Himachal Pradesh HC Overturns Rejection of Manual GST Refund Applications under Rule 97A, orders Reconsideration [Read Order]

The bench observed that Rule 97A of the Central Goods and Services Tax Rules clearly allows for the manual filing of refund applications
By Ashkar Tovarishch - On June 19, 2024 1:06 pm - 3 mins read
Himachal Pradesh HC - Manual GST Refund Applications under Rule 97A - Reconsideration - TAXSCAN

The Himachal Pradesh High Court has reversed the rejection of manual GST refund applications for the financial years 2017-2018, 2018-2019, and 2020-2021 and mandated a fresh consideration under Rule 97A of the Goods and Services Tax (GST) Rules. The court’s decision came in response to a writ petition challenging the refusal to consider GST refund…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹2299 + GST for 1 year

Subscribe Now

Already a member? Log in here

Topics

taxscan-loader